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The tariff classification of footwear from Vietnam
Issued November 10, 2020 by U.S. Customs and Border Protection.
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Copies to clipboardN3 N315435 (November 10, 2020)
Tariff classification
HTS codes: 6404.19.9030
Headings: 6404
Product description
You have provided descriptive literature, photographs and a sample. Your sample will be returned at your request. The submitted sample is identified as the Grand Atlantic Sneaker P122463. It is a man’s, closed toe/closed heel, below-the-ankle, lace-up, casual shoe. The external surface area of the upper is predominantly man-made textile material. It has a rubber/plastics outer sole. The shoe does not have a foxing or a foxing-like band. Instead, the shoe features a mock welt that surrounds the perimeter of the shoe. The mock welt gives the footwear a semi-dress/casual appearance. You provided an F.O.B. value over $12.00/pair.
CBP rationale
The applicable subheading for the Grand Atlantic Sneaker P122463 will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men.
Full text
N315435 November 10, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Edward Foster Cole Haan 150 Ocean Road Greenland, NH 03840 RE: The tariff classification of footwear from Vietnam Dear Mr. Foster: In your letter dated October 22, 2020, you requested a tariff classification ruling. You have provided descriptive literature, photographs and a sample. Your sample will be returned at your request. The submitted sample is identified as the Grand Atlantic Sneaker P122463. It is a man’s, closed toe/closed heel, below-the-ankle, lace-up, casual shoe. The external surface area of the upper is predominantly man-made textile material. It has a rubber/plastics outer sole. The shoe does not have a foxing or a foxing-like band. Instead, the shoe features a mock welt that surrounds the perimeter of the shoe. The mock welt gives the footwear a semi-dress/casual appearance. You provided an F.O.B. value over $12.00/pair. The applicable subheading for the Grand Atlantic Sneaker P122463 will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men. The rate of duty will be 9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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